Sales and Use Tax Annotations

Annotation 435.1220

(c) MISCELLANEOUS OPERATIONS

435.1220Plating Charges. Charges for chrome, nickel or alumulite plating applied to fittings supplied by customer, constitutes taxable fabrication labor when performed on new personal property, and the sales tax applies to the entire charge.

Where such work is performed for persons who will resell the article plated the tax does not apply.

Where such work is done upon used property so as to repair or recondition it, repair labor rather than fabrication labor is involved. 6/17/53.

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